Responsible City Agency: Accounting Division
Keywords: Travel, Mileage, Per diem, Reimbursement, Car, Vehicle, Automobile, Meal, Food, Lodging, Hotel, Motel
1. General
1.1 The City will pay for the reasonable cost of travel that employees incur during the performance of their jobs.
1.2 After considering cost and operational impacts, department management is responsible for determining the method of providing for employee business travel.
1.3 Definitions:
A.
"Reasonable cost": Least costly means of accomplishing business objectives,
considering the nature and purpose of travel, the value of the traveling
employee's time, and the reputation of the city.
B.
"Documentation": Original receipts, invoices, statements, etc. which confirm
actual incurred costs, receipts of payments, date of transaction, and nature of
the service or product received; or, written letter or memorandum that
summarizes the basis of a particular decision.
C.
"Per diem": Allowance for meals associated with out of town business
travel.
D.
"Business need": Specific requirements or circumstances dictated by the nature
of the City's production of public services.
E.
"Department management": Department head or designee with authority to establish
or interpret departmental operating policies and procedures.
2. City Owned Vehicles
2.1 Department management may provide for routine work-related transportation by assigning city-owned vehicles to City employees on a ad-hoc or permanent basis.
2.2 Department management may authorize employee use of city-owned vehicles on a take home basis for business purposes if the employee voluntarily agrees to reimburse the City for the costs incurred in commuting to and from work. Payment to the City for such use will be based on a written fee schedule adopted by the Mayor or Mayor's designee. The employee must also agree to pay payroll and income taxes on the net value of $3.00 per day, less the above reimbursement fee. Police and fire vehicles are exempt from this taxation requirement.
2.3 If department management has not authorized take-home use of city-owned vehicle, and aside from a very limited use while on City business, employees may not use city-owned vehicles for personal travel.
2.4 Each city-owned vehicle will have "EX" license plates and conspicuous identification designating it as the property of Salt Lake City Corporation. The Mayor or his/her designee may authorize exceptions to this requirement as provided in Utah State Code 41-1a-407 (2).
3. Mileage Reimbursement
3.1 Where department management authorizes use of personal vehicles in the conduct of City business, employees will receive mileage reimbursement at the per mile allowance rate specified in the IRS/GSA schedule reproduced in the Accounting Division's Travel Reimbursement procedure.
3.2 Employees must document business use of personal vehicles stating the purpose of the travel and the number of miles traveled.
3.3 Executive employees who receive a car allowance will receive mileage reimbursement at the specified per mile allowance for travel in the conduct of City business that exceeds 100 miles each way (200 miles round trip).
3.4
Employees that carpool to meetings may request 133% of their normal
reimbursement for one passenger, 167% for two, and 200% for three. Passengers
must also be Salt Lake City employees. Additional amounts over the IRS/GSA
schedule will be taxable to the employee.
4. Lodging and Meal Allowance
4.1 When business travel requires an employee to be away from the city overnight, the City will reimburse the actual, documented, reasonable cost of lodging. The City will also pay a per diem allowance for meals as specified in the Accounting Division’s Travel Reimbursement procedure.
4.2 Department management may authorize reimbursement for reasonable official entertainment expenses incurred as part of business travel.
4.3 The City will not reimburse a traveler for the purchase of liquor.
5. Other Travel Expenses
5.1 The City will reimburse the actual, documented, reasonable cost of ground transportation (taxi, airport shuttle, airport parking, and rental car) associated with business travel.
5.2 The City will not pay for personal expenses incurred in the course of business travel.
CURRENT REFERENCES: Accounting Division Travel Reimbursement procedure
PRE-1995 REFERENCES: City policy: 3.04.100
EFFECTIVE DATE: October 1, 1995
REVISED: February 15, 1996
EFFECTIVE DATE OF CURRENT REVISION ( Date signed by Mayor): November 12, 2008 (adds section 3.4-carpooling)